The importance of domiciliation for a company's nationality

Would you like to set up a company to carry out a professional or commercial activity? Whatever the legal form of your company, you need to register it in France or in a foreign country. You'll need to choose the address of your company's registered office. This will then determine the nationality of your company. SeDomicilier explains the importance of domiciliation for companies, and gives you some advice on how to make the most of this formality.
All you need to know about domiciliation
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Updated September 1, 2023
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Company domiciliation: what is it all about?

Corporate domiciliation refers to the postal address of your company's registered office. In other words, it's the address to which managers will receive all official, legal, social and tax documents relating to the company. By registering your company, you choose the reference address for receiving your business mail.

This is also the postal address that will appear on documents and letters sent on behalf of the company to customers, partners and suppliers. It is chosen when registering the company with the "guichet unique", the Trade and Companies Register (RCS) or the National Business Register (RNE). Corporate domiciliation also determines the nationality of the newly created and registered company.

Domiciliation: the key to determining a company's nationality

Just like natural persons, companies also have a nationality, which is determined by their domicile. In concrete terms, a company takes the nationality of the country where its address or registered office is located.

The nationality of a company is of great importance, as it influences various aspects of its operation. This includes tax obligations, legal regulations and business opportunities available in the country of domicile. Consequently, the choice of registered office address when setting up a business is a crucial decision.

Ultimately, the nationality of companies varies according to their registered address. To this end, when setting up a company, the entrepreneur must choose the address of the registered office according to the nationality desired for the company.

The implications of corporate nationality

The nationality of a company has several effects on it. It determines the law applicable to the company. If your company is domiciled in France, for example, French law will apply. If the registered office is in Belgium or Switzerland, Belgian or Swiss regulations will apply.

Nationality also helps determine the territorial jurisdiction of courts in the event of a dispute. Finally, a company's tax situation depends on where its registered office is located. It is on the basis of these various considerations that some investors or entrepreneurs domicile their company abroad. This choice is made with a view to benefiting from the regulatory and tax advantages offered by the domiciliation address.

Transfer of registered office abroad and company nationality

During the course of its existence, a company may need to transfer its registered office to another country. Transferring a company's registered office is a complex procedure, carried out with the help of a tax expert or a lawyer who specializes in corporate law. In any case, domiciling a company abroad involves modifying or changing its nationality. The company takes on the nationality of the country in question, and will therefore be subject to the law of the latter country from the date on which the transfer of the registered office is formalized.

Written by our editorial expert
August 4, 2023

How to choose the right address for your company?

There are a number of options when it comes to domiciling your sole proprietorship or company. Each option has its advantages and disadvantages.

  • Use the services of a domiciliation company

    1. Use the services of a domiciliation company

    A domiciliation company like SeDomicilier can offer you a choice of domiciliation addresses in mainland France and the French overseas departments and territories. It also offers a number of services that can be customized to suit your needs.

  • Locate your company in commercial or professional premises

    2. Locate your company in commercial or professional premises

    This involves acquiring premises in the company's name, and then establishing its head office there. Depending on the nature of the business, the lease may take the form of a commercial or professional lease. This domiciliation option enhances the company's brand image.

  • Locate your business in your own home

    3. Run your business from home

    Unless your lease contract stipulates otherwise, you can domicile your business in your own home. This option is simple and less costly. It's ideal for entrepreneurs starting up a professional or commercial activity.

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Frequently asked questions

Can a company be domiciled abroad and still pay taxes in France?
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Even if your company is domiciled abroad, you may still be liable to pay taxes to the French tax authorities if you are resident in France. This is possible by virtue of the notion of "exploitation" set out in Article 209 of the French General Tax Code. In this case, the tax authorities base their assessment on the business cycle. If your professional activity is usually carried out on French territory, your company will be subject to corporation tax (IS) despite the fact that it has Belgian, Italian or Swiss nationality.
Is there a difference between a company address and a business address?
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The law does not require you to domicile your company in the place where you actually carry out your activities. The entrepreneur can therefore choose separate locations for the company's registered office and the address where the professional or commercial activity is carried out. Your company may be domiciled in France and carry on business in Belgium or Switzerland. Domiciliation thus concerns only the company's administrative address, while the business address refers to the place where the company's teams, employees or workers work.